(b) Parts of general use, as defined in Note 2 to Section XV, of base metal
(Section XV), or similar goods of plastics (Chapter 39);

(c) Armoured fighting vehicles (heading 87.10);

(d) Telescopic sights or other optical devices suitable for use with arms,
unless mounted on a firearm or presented with the firearm on which they are
designed to be mounted (Chapter 90);

(e) Bows, arrows, fencing foils or toys (Chapter 95); or

(f) Collectors' pieces or antiques (heading 97.05 or 97.06).

2. In heading 93.06, the reference to "parts thereof" does not include radio or
radar apparatus of heading 85.26.

Explanatory remarks to chapter 93

1. In accordance with Note 4 of section 2 of "the law amending some Articles of
the law on the Third Economic, Social and Cultural Development Plan of the
Islamic Republic of Iran, and the manner in which duties and other levies are
established and collected from producers of goods, providers of service, and
imported goods" the main defence-related items of the country are exempted from
import duty.

2. In accordance with paragraph 3 of Article 40 of the Customs Affairs Law
approved on 19.06.1971 (30.03.1350), the importation of military and hunting
weapons of any kind, explosive charges, cartridges, bullets and other war
ammunition, dynamite, combustible preparations, and explosives is prohibited
except by the authorization of the Ministry of Defence and Armed Forces
Logistics.

3. The importation and exportation of goods covered by this chapter are
prohibited, but may be authorized by the approval of the Ministry of Defence
and Armed Forces Logistics.